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    <title>2008 (7) TMI 76 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision of the Commissioner to drop proceedings against the business for a tax demand and penalty for the period July 2003 to September 2003. The business had voluntarily deposited a partial tax amount before the show cause notice and paid the balance with interest after the notice. The Tribunal found the actions of the business in compliance with legal provisions and circulars, deeming the proceedings concluded upon voluntary payment. The appeal by the Revenue challenging the dropping of proceedings was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=30863</link>
      <description>The Tribunal upheld the decision of the Commissioner to drop proceedings against the business for a tax demand and penalty for the period July 2003 to September 2003. The business had voluntarily deposited a partial tax amount before the show cause notice and paid the balance with interest after the notice. The Tribunal found the actions of the business in compliance with legal provisions and circulars, deeming the proceedings concluded upon voluntary payment. The appeal by the Revenue challenging the dropping of proceedings was dismissed.</description>
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      <pubDate>Wed, 16 Jul 2008 00:00:00 +0530</pubDate>
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